Services by TANGEDCO to TANTRANSCO not constitutes electricity distribution service

In re Tamilnadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu) Notification 12 notifies the list of services that are exempt from GST and has been issued in pursuance of the proviso in Section 11. Therefore, all entries in this notification deal only with services and not with goods. Entry No.25 under heading 9969 exempts transmission or distribution of electricity by an electricity transmission or distribution utility. Therefore, the essential requirements are the following: (i) Supplier must be either transmission utility or distribution utility. (ii) The supplier must ...